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year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
After concessions by the parties, the issues for decision
are: (1) Whether petitioner received a taxable distribution of
$77,000 from Lee Seidel’s (petitioner’s former husband) section
401(k) plan (401(k) plan) pursuant to a Qualified Domestic
Relations Order (QDRO) which designated her as the alternate
payee; (2) whether petitioner is entitled to business deductions
and cost of goods sold claimed on Schedule C, Profit or Loss From
Business, for an activity named Port of Mystery, involving the
sale and repair of antique jewelry; (3) whether petitioner is
liable for the 10-percent additional tax pursuant to section
72(t) because she received an early distribution from her own
401(k) plan and from Lee Seidel’s 401(k) plan; (4) whether
petitioner is entitled to an additional itemized deduction on
Schedule A, Itemized Deductions, for taxable year 1999 for
mortgage interest in the amount of $2,471.09; (5) whether
petitioner is entitled to an additional itemized deduction for
legal fees in the amount of $2,058.50 paid to Robert Fruitman,
petitioner’s divorce attorney, in taxable year 1999; and (6)
whether petitioner underwent more than one inspection of her
books of account for taxable year 1999.
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